M3U Playlist are text-based files containing various URLs of audio and videos pointing to a stream on the internet so that a media player (such as Kodi and VLC) can queue them for playback. The PVR IPTV simple client on Kodi is disabled by default, and once you’ve had it enabled, configured and setup, you’ll then be able to upload your M3U playlist to enable you watch live TV on Windows PC and Mac OSX through an IPTV sources from around the world including UK and USA. PVR kodi works on a number of popular backend including NextPVR, MediaPortal, Tvheadend and mythTV. Kodi PVR (Personal video recorder) is really a useful tool that allows users to watch and record live TV, listen to radio, view an EPG and enable other TV related features.